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Abstract(s)
O presente estudo buscou aprofundar as ações dos gestores públicos na realização do equilíbrio
financeiro e orçamentário dos Municípios, tratadas como medidas de gestão fiscal, abordadas
na ótica como instrumentos de planejamento e governança municipal, centralizando na análise
empírica os mecanismos de recuperação financeira adotados no Brasil e em Portugal, a
comparação entre as medidas e a efetividade frente aos resultados almejados. Os fundamentos
iniciais se pautam na teoria da descentralização, a qual está implícita na concepção do Estado
Democrático de Direito, passando-se na sequência para a descentralização fiscal e suas
implicações nas formas de estado federal (BR) e unitário (PT). Adotaram-se como pressupostos
do estudo as afirmações de que a efetividade do planejamento municipal é dependente da gestão
fiscal, e que a efetividade da governança municipal é dependente de medidas de intervenção
para o equilíbrio financeiro e orçamentário dos Municípios. Destes pontos, decorreu a seguinte
questão de pesquisa: “qual a efetividade da gestão fiscal na instrumentalização do planejamento
e governança municipal no Brasil e em Portugal?”. Para a construção da análise, definiu-se como
objetivo principal estudar a gestão fiscal como instrumento de planejamento e governança
municipal de forma comparativa entre Brasil e Portugal, avaliando-se a efetividade dos
instrumentos adotados, além da definição de determinados objetivos específicos. Para
construção do estudo, metodologicamente tem-se que a investigação é hipotético-dedutiva, de
concepção filosófica pragmática e abordagem qualitativa, de finalidade/natureza aplicada, com
objetivos descritivos e explicativos, e de delineamento bibliográfico e documental, utilizando-se
da coleta de dados documentais, com análise dos dados qualitativamente, e método de pesquisa
científico-social de estudo de caso. Como objetos de estudos, foram definidos o caso do Plano
de Recuperação Fiscal do Município de Curitiba (BR), e o caso do Plano de Saneamento
Financeiro do Município de Mirandela (PT). Decorrentes dos cenários de desequilíbrios
financeiros verificados nos dois casos, a importância da gestão fiscal em momentos de
austeridade fiscal ficou evidenciada, uma vez que o cumprimento da maior parte das medidas
estipuladas ajustou o equilíbrio fiscal do Município de Curitiba (BR) e os níveis de endividamento
do Município de Mirandela (PT). Os estudos de caso de forma comparativa entre os dois
municípios evidenciou questões como: características dos Estados brasileiro e português,
autonomia local, aspectos normativos, mecanismos de controle, complexidades, planejamento
governamental, governança pública, gestão fiscal, questões previdenciárias, manutenção e
aumento de receitas, administração tributária, contenção e redução de despesas,
descentralização fiscal, transferências financeiras e o cumprimento dos objetivos centrais dos
planos. As conclusões apontam para importância da gestão fiscal no âmbito do planejamento
governamental e da governança municipal, seja como instrumento prévio para contenção de
fatores financeiros externos, permanente na busca do equilíbrio financeiro, e de recuperação em
momentos de desequilíbrio financeiro, sendo relevante o conhecimento e a adoção pelos
gestores públicos dos estudos sobre o gerenciamento de austeridade.
This study sought to deepen the actions of public managers in achieving the financial and budgetary balance of Municipalities, treated as fiscal management measures, approached from the point of view of planning instruments and municipal governance, focusing on the empirical analysis of financial recovery mechanisms adopted in Brazil and in Portugal, comparing the measures and theirs effectiveness against the desired results. The initial foundations are based on the theory of decentralization, which is implicit in the conception of the Democratic State of Law, moving on to fiscal decentralization and its implications for federal (BR) and unitary (PT) state. Adopted as assumptions of the study that the effectiveness of municipal planning depends on fiscal management, and that the effectiveness of municipal governance depends on intervention measures for the financial and budgetary balance of Municipalities From these points, the following research question emerged: “what is the effectiveness of fiscal management in instrumentalizing municipal planning and governance in Brazil and Portugal?”. For the construction of the analysis, it was defined as the main objective to study fiscal management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the analysis, it was defined as the main objective to study tax management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the study, methodologically, the investigation is hypothetical-deductive research, pragmatic philosophical conception and qualitative approach, of applied purpose / nature, with descriptive and explanatory objectives, and of bibliographic and documentary design, using documentary data collection, with qualitative data analysis, and case study scientific-social research method. As objects of study, the case of the Fiscal Recovery Plan of the Municipality of Curitiba (BR), and the case of the Financial Sanitation Plan of the Municipality of Mirandela (PT) were defined. Arising from the financial imbalances scenarios verified, the importance of fiscal management in moments of fiscal austerity was evidenced, since compliance with most of the stipulated measures adjusted the fiscal balance of the Municipality of Curitiba (BR) and the indebtedness levels of the Municipality of Mirandela (PT). The comparative case studies between the two municipalities highlighted issues such as: characteristics of the Brazilian and Portuguese states, local autonomy, regulatory aspects, control mechanisms, complexities, government planning, public governance, fiscal management, social security issues, maintenance and increase in revenues, fiscl administration, containment and expenditure reduction, fiscal decentralization, financial transfers and the fulfillment of the plans’ central goals. The conclusions point to the importance of fiscal management in the scope of government planning and municipal governance, both as previous instrument for the containing of external financial factors, permanent in the search for financial balance, and recovery in moments of financial imbalance, being relevant the knowledge and adoption by public managers of the studies on austerity management.
This study sought to deepen the actions of public managers in achieving the financial and budgetary balance of Municipalities, treated as fiscal management measures, approached from the point of view of planning instruments and municipal governance, focusing on the empirical analysis of financial recovery mechanisms adopted in Brazil and in Portugal, comparing the measures and theirs effectiveness against the desired results. The initial foundations are based on the theory of decentralization, which is implicit in the conception of the Democratic State of Law, moving on to fiscal decentralization and its implications for federal (BR) and unitary (PT) state. Adopted as assumptions of the study that the effectiveness of municipal planning depends on fiscal management, and that the effectiveness of municipal governance depends on intervention measures for the financial and budgetary balance of Municipalities From these points, the following research question emerged: “what is the effectiveness of fiscal management in instrumentalizing municipal planning and governance in Brazil and Portugal?”. For the construction of the analysis, it was defined as the main objective to study fiscal management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the analysis, it was defined as the main objective to study tax management as an instrument of planning and municipal governance in a comparative way between Brazil and Portugal, evaluating the effectiveness of the instruments adopted, in addition to the definition of certain specific objectives. For the construction of the study, methodologically, the investigation is hypothetical-deductive research, pragmatic philosophical conception and qualitative approach, of applied purpose / nature, with descriptive and explanatory objectives, and of bibliographic and documentary design, using documentary data collection, with qualitative data analysis, and case study scientific-social research method. As objects of study, the case of the Fiscal Recovery Plan of the Municipality of Curitiba (BR), and the case of the Financial Sanitation Plan of the Municipality of Mirandela (PT) were defined. Arising from the financial imbalances scenarios verified, the importance of fiscal management in moments of fiscal austerity was evidenced, since compliance with most of the stipulated measures adjusted the fiscal balance of the Municipality of Curitiba (BR) and the indebtedness levels of the Municipality of Mirandela (PT). The comparative case studies between the two municipalities highlighted issues such as: characteristics of the Brazilian and Portuguese states, local autonomy, regulatory aspects, control mechanisms, complexities, government planning, public governance, fiscal management, social security issues, maintenance and increase in revenues, fiscl administration, containment and expenditure reduction, fiscal decentralization, financial transfers and the fulfillment of the plans’ central goals. The conclusions point to the importance of fiscal management in the scope of government planning and municipal governance, both as previous instrument for the containing of external financial factors, permanent in the search for financial balance, and recovery in moments of financial imbalance, being relevant the knowledge and adoption by public managers of the studies on austerity management.
Description
Mestrado de dupla diplomação com a Universidade Tecnológica Federal do Paraná
Keywords
Austeridade fiscal Autarquias locais Finanças municipais Governança pública Orçamento público Recuperação financeira